Blue Ltd. Comparative Statements of Financial Position As of December 31, 2022 and 2021 December 31 2022 2021 Assets Fixed assets #2,582,500 1,938,300 Accumulated depreciation (1,003,400) (743,300) Prepaid expenses 25,300 25,300 Inventories 1,068,900 987,000 Accounts receivable (net) 218,200 155,000 Short-term investments 271,900 151,100 Cash 181,000 274,900 #3,344,400 2,788,300 Equity and Liabilities Share capital-ordinary #2,113,200 1,787,100 Retained earnings 556,600 535,400 Bonds payable 453,100 191,600 Accrued expenses 171,400 199,400 Accounts payable 50,100 74,800 #3,344,400 #2,788,300 BLUE LTD Comparative Statement of Financial Position December 31, 2022 and 2021 December 31 Assets 2022 2021 Fixed assets 2,582,500 % 1,938,300 % Accumulated depreciation (1,003,400) % (743,300) % Prepaid expenses 25,300 % 25,300 % Inventories 1.068.900 % 987,000 % Accounts receivable (net) 218,200 % 155,000 % Short-term investments 271,900 % 151, 100 % Cash 181,000 % 274,900 % Total #3,344,400 % #2,788,300 % Equity and Liabilities Share capital -ordinary #2,113,200 % #1,787,100 % Retained earnings 556,600 % 535,400 % Bonds payable 453,100 % 191,600 % Accrued 171,400 % 199,400 % expenses Accounts payable 50,100 % 74,800 % Total #3,344,400 % 2,788,300 %